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MATHEWS v. COMMISSIONER

Docket No. 84013.

20 T.C.M. 1565 (1961)

T.C. Memo. 1961-304

Howard G. Mathews and Martha I. Mathews v. Commissioner.

United States Tax Court.

Filed October 31, 1961.

Attorney(s) appearing for the Case

Martin L. Haines, Esq., for the petitioners. Stephen P. Cadden, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for 1956 in the amount of $8,470. The only issue for decision is whether an amount of $20,000, which was stated in an agreement involving a sale of the business of Packers Express, Inc., to be for one of petitioners' refraining for a period of 3 years from engaging in the trucking business within the territory in which the business sold was...

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